DABOE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DABOE
Largest movements
- Current investments -€31,086
down €31,086 (-51.8%), from €60,000 to €28,914
- Cash +€16,578
up €16,578 (+135.5%), from €12,236 to €28,814
mainly Net result for the year (+€40,355) and Other debts (+€33,150)
- Tangible fixed assets -€14,356
down €14,356 (-35.6%), from €40,312 to €25,956
of which Furniture and vehicles: -€12,211
- Short-term financial debts -€62,000
no longer reported in 2025 (was €62,000)
- Reserves +€45,179
new in 2025: €45,179
- Profit (loss) carried forward -€44,823
no longer reported in 2025 (was €44,823)
- Other debts +€33,150
up €33,150 (+372.1%), from €8,908 to €42,058
- Tax, wage and social debts -€2,211
down €2,211 (-27.8%), from €7,960 to €5,750
- Gross operating margin -€13,356
down €13,356 (-19.6%), from €68,283 to €54,926
- Financial income +€8,903
up €8,903 (+61020.3%), from €15 to €8,917
- Taxes +€8,408
up €8,408 (+1393.1%), from €604 to €9,012
- Depreciation -€758
down €758 (-5.0%), from €15,115 to €14,356
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,563 | €112,607 | -€30,955 | -21.6% |
| Fixed assets | 21/28 | €40,312 | €25,956 | -€14,356 | -35.6% |
| Tangible fixed assets | 22/27 | €40,312 | €25,956 | -€14,356 | -35.6% |
| Plant, machinery and equipment | 23 | €3,681 | €1,535 | -€2,146 | -58.3% |
| Furniture and vehicles | 24 | €36,632 | €24,421 | -€12,211 | -33.3% |
| Current assets | 29/58 | €103,250 | €86,651 | -€16,599 | -16.1% |
| Amounts receivable within one year | 40/41 | €27,793 | €26,958 | -€834 | -3.0% |
| Trade receivables | 40 | €14,652 | €6,316 | -€8,336 | -56.9% |
| Other amounts receivable | 41 | €13,141 | €20,642 | +€7,501 | +57.1% |
| Current investments | 50/53 | €60,000 | €28,914 | -€31,086 | -51.8% |
| Cash at bank and in hand | 54/58 | €12,236 | €28,814 | +€16,578 | +135.5% |
| Deferred charges and accrued income | 490/1 | €3,222 | €1,965 | -€1,257 | -39.0% |
| Total equity and liabilities | 10/49 | €143,563 | €112,607 | -€30,955 | -21.6% |
| Equity | 10/15 | €63,423 | €63,779 | +€355 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €45,179 | +€45,179 | |
| Distributable reserves | 133 | - | €45,179 | +€45,179 | |
| Profit (loss) carried forward | 14 | €44,823 | - | -€44,823 | |
| Amounts payable | 17/49 | €80,139 | €48,828 | -€31,311 | -39.1% |
| Amounts payable within one year | 42/48 | €80,139 | €48,828 | -€31,311 | -39.1% |
| Financial debts | 43 | €62,000 | - | -€62,000 | |
| Other loans | 439 | €62,000 | - | -€62,000 | |
| Trade debts | 44 | €1,270 | €1,020 | -€250 | -19.7% |
| Suppliers | 440/4 | €1,270 | €1,020 | -€250 | -19.7% |
| Taxes, remuneration and social security | 45 | €7,960 | €5,750 | -€2,211 | -27.8% |
| Taxes | 450/3 | €7,960 | €5,750 | -€2,211 | -27.8% |
| Other amounts payable | 47/48 | €8,908 | €42,058 | +€33,150 | +372.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,115 | €14,356 | -€758 | -5.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €68,283 | €54,926 | -€13,356 | -19.6% |
| Operating profit (loss) | 9901 | €53,050 | €40,450 | -€12,600 | -23.8% |
| Financial income | 75/76B | €15 | €8,917 | +€8,903 | +61020.3% |
| Recurring financial income | 75 | €15 | €8,917 | +€8,903 | +61020.3% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €53,065 | €49,367 | -€3,697 | -7.0% |
| Income taxes | 67/77 | €604 | €9,012 | +€8,408 | +1393.1% |
| Profit (loss) for the period | 9904 | €52,461 | €40,355 | -€12,106 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,461 | €40,355 | -€12,106 | -23.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.